{"id":2784,"date":"2018-11-01T13:04:18","date_gmt":"2018-11-01T13:04:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-esaote-india-ns-ltd-2018-172-itd-299-ahd-trib\/"},"modified":"2019-04-21T00:55:01","modified_gmt":"2019-04-21T00:55:01","slug":"dcit-v-esaote-india-ns-ltd-2018-172-itd-299-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-esaote-india-ns-ltd-2018-172-itd-299-ahd-trib\/","title":{"rendered":"DCIT  v.  Esaote India (NS) Ltd.  (2018) 172 ITD 299\/ 172 DTR 427\/ 196 TTJ 1091 (Ahd)  (Trib.)"},"content":{"rendered":"<p>AO\u00a0 held that goods supplied to doctors and other professional association free of cost were prohibited in terms of CBDT Circular No. 5\/2012 dated 1-8-2012, accordingly disallowed the expenditure . Dismissing the appeal of the revenue the Tribunal held that ; CBDT circular no. 5\/2012 dated 1-8-2012 (2012) 346 ITR 95 (St)\u00a0 is prospective in nature and, thus, not applicable to case of assessee . Tribunal also held that. since goods were supplied to hospitals in pursuance to purchase order, it could not be concluded that products were supplied free of cost; thus, claim of assessee of expenditure under head sales promotion expenses was to be allowed .( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1):Business expenditure -Sales promotion expenses- supply of  certain products free of cost to Government hospitals and other hospitals in pursuance of purchase order placed by such hospitals- Allowable as business expenditure &#8211; Circular No 5\/2012 dt. 1-8-2012 (2012) 346 ITR 95 (St) is prospective in nature .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2784","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2784","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2784"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2784\/revisions"}],"predecessor-version":[{"id":5020,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2784\/revisions\/5020"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}